Each of the following taxpayers received a state income tax refund in $2022.$ In all cases, the taxpayer has a filing status of married filing jointly. The standard deduction in $2021$ was $$25,100.$

Required:

What amount of the refund is properly included in $2022$ income?

Refund of $$729$; taxpayer did not itemize deductions in $2021.$

Refund of $$591$; taxpayer had $$25,750$ of itemized deductions in $2021.$

Refund of $$927$; taxpayer had itemized deductions of $$25,400$ in $2021.$